European Commission proposes to authorize the Netherlands to exclude VAT deduction right for goods and services mainly used for non-business purposes

Derogation from article 168 and 169 from the EU VAT Directive 2006/112/EU.

The measure pursued by the Netherlands deviates from those principles and entirely excludes from the right of deduction the VAT borne on goods and services that are used by a taxable person for more than 90% for private or non-business purposes, including non-economic activities.




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